行政事业单位内部经济责任审计结果应用分析  

Analysis of the Utilization of Internal Economic Responsibility Audit Results in Administrative Public Institutions

作　　者：朱海艳 ZHU Hai-yan(Audit Bureau of Lanshan District,Linyi City)

机构地区：[1]临沂市兰山区审计局

出　　处：《当代会计》2023年第10期55-57,共3页Contemporary Accounting

摘　　要：行政事业单位应重视经济责任审计工作,借助审计结果对单位管理行为进行约束与规范,营造良好的环境氛围,实现单位稳定运营的目标。基于此,对行政事业单位内部经济责任审计的内容进行了分析,阐述了行政事业单位内部经济责任审计结果应用的意义,提出了促进行政事业单位内部经济责任审计结果应用的策略。Administrative public institutions should attach importance to the work of economic responsibility audits and utilize the audit results to constrain and regulate the management behavior of the institutions,create a favorable organizational environment,and achieve the goal of stable operation of the institutions.Based on this,this paper analyzes the content of internal economic responsibility audits in administrative public institutions,elaborates on the significance of applying the results of internal economic responsibility audits in these institutions,and proposes strategies to promote the application of audit results in administrative public institutions.

关 键 词：内部经济责任审计 审计结果应用 行政事业单位 

分 类 号：F810.6[经济管理—财政学]